The President signed the act introducing the National e-Invoice System from February 1, 2026. This seems to be the last episode in the history of introducing structured invoices.
What does this mean for businesses? Starting February 1, 2026, all companies in Poland with a turnover of over PLN 200 million will be required to issue structured invoices. For other businesses, this deadline will begin two months later – on April 1, 2026. Preference is only given to businesses whose monthly sales do not exceed PLN 10,000 – for them, this obligation will not take effect until 2027.
In practice, it's a good idea to be prepared now. If the largest entities use the system, they will be able to force their smaller contractors to join as well.
How can you avoid being caught off guard by this new obligation? First, ensure your accounting software is compatible with the KSeF (National Accounting Standards and Financial Regulations). If you don't have such software, you can use applications provided by the Ministry of Finance. It's worth using trial versions first to familiarize yourself with the system's functionality. Second, check the provisions of your business agreements. It may turn out that the issues surrounding invoice issuance, transmission, and payment will require changes. You should also check whether your organization's document flow, recording, and archiving systems require adaptation to the new invoicing system.
KSeF undoubtedly enhances the tax authorities' supervisory capabilities. For users, using the system will increase the transparency of settlements and shorten the time it takes to receive payments and VAT refunds. Using KSeF will reduce the risk of errors when issuing invoices, as the system will verify entered data.
Structured invoices are to become standard across the European Union by 2030. By implementing them now, we will be ready for the changes that will apply to businesses across the EU.
- What's next for KSeF?
- KSeF for foreign entities
- KSeF and VAT due diligence
- Benefits of KSeF
- National e-Invoice System
- Fashion on KSeF episode 2378
This article is for informational purposes only and does not constitute legal advice.
The law is current as of September 15, 2025.
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